????????? ?????????? ?? ???????? ?????? ?? ?????? ????????? ???????? ???????? ??? ?????????? ????????????? ????
Електронний архів Житомирського державного технологічного університету
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| Title |
????????? ?????????? ?? ???????? ?????? ?? ?????? ????????? ???????? ???????? ??? ?????????? ????????????? ????
Historical background and current approach to accounting own capital allocation between owners of corporate rights |
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| Creator |
????????, ?.?.
???????, ?.?. Legenchuk, S.F. Polishchuk, I.R. |
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| Subject |
??????? ???????
???????????? ????? ????????? ??????? ????? ?????? ????????????? ??????? ?????????? ???????? equity corporate law share capital net assets corporate capital dividend policy |
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| Description |
???????? ?????????? ???? ???????? ??????????? ?? ???????? ????????? ?? ?????? ???????????, ??? ?? ??? ???? ?????????, ??? ???????????? ????????? ??????????? ??????????????? ?????? ?????????? ????????. ?????????????? ??????????? ???????????? ?????? ???????? ?????? ?????????? ???????? ??? ??????? ??????????. ????????????? ?????????? ??????? ?????????????? ????????. ???????? ????????????? ?????? ????????????? ??????, ?????????? ???????? ? ?????????????? ????????. ??? ????????????? ????????? ?????????? ??????????? ????????????? ? ???????? ?????? ????????????? ???????? ??????? ??????? ????????? ?? ?????????? ?????? ?????? ?? ?????? ????????? ????????????. ????????????? ??????? ?????????? ??????? ?????????????? ???????? ??????????? (?????????, ??????????) ? ??????????? ??????? ??????? ???????????? ??????? ?? ???????????? ??? ???????????? ?????????????? ???? ?????????? ? ????????? ???????? ????????????? ???? ?????????. ???????????????? ??? ???? ??????????? ????????: ?????????????, ????????? ? ???????????.
The characteristics of the subjects and methods of production of means of production which arise under these conditions, to establish business accounting for share capital are shown. The feasibility of different ways of accounting for share capital payment of dividends is analyzed. The definition of "corporate capital" is proposed. The interrelation of the concepts "corporate law", "capital" and "corporate capital" is determined. The indicator "turnover period of capital" as the ratioof term contribution to the life of a company is proposed to apply in the present conditions for equitable distribution of financial results. The procedure for determining the amount of corporate capital founders (participants, shareholders) including the period of turnover of assets invested in a company to ensure the continuity of its operations and performance of the corporate rights of property owners is offered. Three types of dividend policy such as conservative, aggressive and compromise are characterized. |
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| Date |
2016-04-07T10:36:19Z
2016-04-07T10:36:19Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2628
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(32)
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| Publisher |
????
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